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Duty on clocks.
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17.—(1) There shall be charged, levied, and paid on every of the following articles imported into Saorstát Eireann on or after the 16th day of May, 1935, a duty of customs at the rate hereinafter mentioned in respect of such article, that is to say:—
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(a) clocks or clock movements which, in the opinion of the Revenue Commissioners, are completely or substantially assembled—whichever of the following rates produces in each particular case the greater amount of duty, that is to say a sum equal to seventy-five per cent, of the value of the article or two shillings on each article;
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(b) articles which, in the opinion of the Revenue Commissioners, are assemblies of parts of clocks (excluding articles mentioned in the next preceding paragraph of this sub-section, and also excluding parts assembled by pressing and clock-cases and parts thereof)—a sum equal to seventy-five per cent. of the value of the article;
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(c) clock-cases made wholly or mainly of wood—whichever of the following rates of duty produces in each particular case the greater amount of duty, that is to say, a sum equal to seventy-five per cent, of the value of the article or five shillings on each clock-case;
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(d) component parts (made wholly or mainly of wood) of clock-cases—a sum equal to seventy-five per cent. of the value of the article.
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(2) Whenever the Minister for Finance, after consultation with the Minister for Industry and Commerce, so thinks proper, the Revenue Commissioners may by licence authorise any particular person, subject to compliance with such conditions as they may think fit to impose, to import without payment of the duty imposed by this section any articles chargeable with such duty either, as the Revenue Commissioners shall think proper, without limit as to time or quantity or either of them or within a specified time or in a specified quantity.
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